 Act, which are deposited in the contractor's reserve funds as provided in this section, except earnings withdrawn from the special reserve funds and paid into the contractor's general funds or distributed as dividends or bonuses as provided in paragraph...  Suspension of Operating-differential Subsidy Agreements - Стр. 21авторы: United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - Страниц: 69Полный просмотр - Подробнее о книге
 | United States. Congress. Senate. Committee on Commerce - 1937 - Страниц: 1402
...the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from all Federal taxes. Earnings withdrawn from such si>ecial reserve fund shall be taxable as if earned during the year of withdrawal from such fund."... | |
 | United States. Congress. Senate. Committee on Commerce - 1937 - Страниц: 662
...is further clarified by the addition of a provision to the effect that earnings withdrawn from the special reserve fund shall be taxable as if earned during the year of withdrawal rather than the year when earned. This provision will bring the act into harmony on this point and... | |
 | 1938 - Страниц: 1408
...Merchant Marine Act 1936. This subsection is relettered (h) and a sentence is added at the end thereof: Earnings withdrawn from such special reserve fund...earned during the year of withdrawal from such fund. It is necessary to have such a statement to make it clear in what manner the funds which are withdrawn... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1938 - Страниц: 38
...is further clarified by the addition of a provision to the effect that earnings withdrawn from the special reserve fund shall be taxable as if earned during the year of withdrawal rather than the year when earned. This provision will bring the act into harmony on this point and... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1938 - Страниц: 846
...the contractor's penerai funds or distributed as dividends or bonuses as provided in parapraph 4 of subsection (c) of this section, shall be exempt from all Federal taxes. Earninps withdrawn fn>ms,¡. v, sjH'cial reserve fund shall U> taxable as if earned during the year... | |
 | 1941 - Страниц: 1688
...the contractor's general funds or distributed aa dividends or bonuses as provided In paragraph 4 of subsection (c) of this section, shall be exempt from...earned during the year of withdrawal from such fund. [SEC. 22. GROSS INCOME.] [(b) Exclusions from gross income. The following items shall not be Included... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1939 - Страниц: 268
...the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from all Federal taxes. Earnings or profits withdrawn from such [special] reserve funds shall be taxable [as if earned] as if received... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1940 - Страниц: 28
...general funds and distributed as dividends or bonuses, as provided in paragraph 4 of subsection (c), shall be taxable as if earned during the year of withdrawal from such fund. Under present law, in the case of the shipowner not receiving operatingdifferential subsidy, there... | |
 | United States. Congress. Senate. Apppropriations Committee - 1941 - Страниц: 280
...the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from...earned during the year of withdrawal from such fund. RESERVES SET UP FOR SHIPPING BUSINESS AND NOT TO AID OTHER CORPORATIONS • Senator BAILEY. I wish... | |
 | United States. Congress. Senate. Committee on Appropriations - 1941 - Страниц: 272
...the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from...earned during the year of withdrawal from such fund. RESERVES SET UP FOR SHIPPING BUSINESS AND NOT TO AID OTHER CORPORATIONS Senator BAILEY. 1 wish to state... | |
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